Page 114 - 2020 Publication 17

14:38 - 19-Jan-2021
Page 112 of 138 Fileid: … ations/P17/2020/A/XML/Cycle03/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2020 See the instructions for line 16 to see if you must use the Tax Table Sample Table
below to figure your tax.
Tax Table ! At But Single Married Married Head
CAUTION Least Less ling ling of a
Than jointly* sepa- house-
Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income on rately hold
Form 1040, line 15, is $25,300. First, they find the $25,300–25,350 taxable income Your tax is—
line. Next, they find the column for married filing jointly and read down the column. 25,200 25,250 2,830 2,632 2,830 2,745
The amount shown where the taxable income line and filing status column meet is 25,250 25,300
$2,644. This is the tax amount they should enter in the entry space on Form 1040, 25,300 25,350 2,836 2,638 2,836 2,751
2,842 2,757
2,842
2,644
line 16. 25,350 25,400 2,848 2,650 2,848 2,763
If line 15 If line 15 If line 15
(taxable And you are— (taxable And you are— (taxable And you are—
income) is— income) is— income) is—
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing house- least less filing filing house- least less filing filing house-
than jointly * sepa- hold than jointly * sepa- hold than jointly * sepa- hold
rately rately rately
Your tax is— Your tax is— Your tax is—
0 5 0 0 0 0 1,000 2,000
5 15 1 1 1 1
15 25 2 2 2 2
25 50 4 4 4 4 1,000 1,025 101 101 101 101 2,000 2,025 201 201 201 201
50 75 6 6 6 6 1,025 1,050 104 104 104 104 2,025 2,050 204 204 204 204
75 100 9 9 9 9 1,050 1,075 106 106 106 106 2,050 2,075 206 206 206 206
109
109
1,075
1,100
2,100
2,075
209
209
209
209
109
109
100 125 11 11 11 11 1,100 1,125 111 111 111 111 2,100 2,125 211 211 211 211
125 150 14 14 14 14
150 175 16 16 16 16 1,125 1,150 114 114 114 114 2,125 2,150 214 214 214 214
175 200 19 19 19 19 1,150 1,175 116 116 116 116 2,150 2,175 216 216 216 216
219
219
219
1,200
119
119
119
1,175
2,200
219
119
2,175
200 225 21 21 21 21 1,200 1,225 121 121 121 121 2,200 2,225 221 221 221 221
225 250 24 24 24 24 1,225 1,250 124 124 124 124 2,225 2,250 224 224 224 224
250 275 26 26 26 26
275 300 29 29 29 29 1,250 1,275 126 126 126 126 2,250 2,275 226 226 226 226
300 325 31 31 31 31 1,275 1,300 129 129 129 129 2,275 2,300 229 229 229 229
131
231
131
2,300
2,325
131
231
131
231
1,300
1,325
231
325 350 34 34 34 34 1,325 1,350 134 134 134 134 2,325 2,350 234 234 234 234
350 375 36 36 36 36 1,350 1,375 136 136 136 136 2,350 2,375 236 236 236 236
375 400 39 39 39 39
400 425 41 41 41 41 1,375 1,400 139 139 139 139 2,375 2,400 239 239 239 239
425 450 44 44 44 44 1,400 1,425 141 141 141 141 2,400 2,425 241 241 241 241
244
244
244
144
2,425
144
1,450
144
244
1,425
2,450
144
450 475 46 46 46 46 1,450 1,475 146 146 146 146 2,450 2,475 246 246 246 246
475 500 49 49 49 49 1,475 1,500 149 149 149 149 2,475 2,500 249 249 249 249
500 525 51 51 51 51
525 550 54 54 54 54 1,500 1,525 151 151 151 151 2,500 2,525 251 251 251 251
550 575 56 56 56 56 1,525 1,550 154 154 154 154 2,525 2,550 254 254 254 254
2,550
256
2,575
1,550
156
1,575
256
156
156
156
256
256
575 600 59 59 59 59 1,575 1,600 159 159 159 159 2,575 2,600 259 259 259 259
600 625 61 61 61 61 1,600 1,625 161 161 161 161 2,600 2,625 261 261 261 261
625 650 64 64 64 64
650 675 66 66 66 66 1,625 1,650 164 164 164 164 2,625 2,650 264 264 264 264
675 700 69 69 69 69 1,650 1,675 166 166 166 166 2,650 2,675 266 266 266 266
169
269
1,700
269
269
1,675
169
169
2,675
2,700
169
269
700 725 71 71 71 71 1,700 1,725 171 171 171 171 2,700 2,725 271 271 271 271
725 750 74 74 74 74 1,725 1,750 174 174 174 174 2,725 2,750 274 274 274 274
750 775 76 76 76 76 1,750 1,775 176 176 176 176 2,750 2,775 276 276 276 276
775 800 79 79 79 79 1,775 1,800 179 179 179 179 2,775 2,800 279 279 279 279
800 825 81 81 81 81 1,800 1,825 181 181 181 181 2,800 2,825 281 281 281 281
825 850 84 84 84 84 1,825 1,850 184 184 184 184 2,825 2,850 284 284 284 284
850 875 86 86 86 86 1,850 1,875 186 186 186 186 2,850 2,875 286 286 286 286
875 900 89 89 89 89 1,875 1,900 189 189 189 189 2,875 2,900 289 289 289 289
900 925 91 91 91 91 1,900 1,925 191 191 191 191 2,900 2,925 291 291 291 291
925 950 94 94 94 94 1,925 1,950 194 194 194 194 2,925 2,950 294 294 294 294
950 975 96 96 96 96 1,950 1,975 196 196 196 196 2,950 2,975 296 296 296 296
975 1,000 99 99 99 99 1,975 2,000 199 199 199 199 2,975 3,000 299 299 299 299
(Continued)
* This column must also be used by a qualifying widow(er).
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